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Town of Stony Point – Budget Review (B6-13-15)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … (one-shot) revenue that will be received in one year, but will not necessarily recur in the following year. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Town of Carlisle – Fund Balance (2017M-106)
… 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is governed by … totaled $827,305. Key Findings The Board has not developed a fund balance policy or comprehensive long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for the period January 1, 2014 through June 30, 2017. Background The Town of Hempstead … taxes in 2015-16. Key Findings The TOHIDA Board had not developed policies and procedures assessing the indirect …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… “moderate fiscal stress” and eight villages and one city as “susceptible to fiscal stress.” While no municipalities were in the highest category of “significant fiscal stress,” 73 villages and cities have …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… COVID-19 relief bill, but the outcome is uncertain. Full Report: Review of the Financial Plan of the City of New …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesNew York’s Economy and Finances in the COVID-19 Era
… days – that figure rises to 19 percent and 14 percent for black and Hispanic households, respectively. The Census data …
https://www.osc.ny.gov/reports/covid-19-july-9-2020DiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… and an additional $200 million deposit into its Rainy Day Fund (RDF) for FY 2022. Since the April Plan, tax … bargaining round. The city has budgeted $495 million by FY 2026 for the additional anticipated labor costs. The city’s … Fund Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsNYC Budget Benefiting From Strong Tax Collections
… plan projects a surplus of nearly $3.7 billion for the fiscal year ending June 30, 2018, resulting from reductions in unneeded reserves in the current year, higher than expected tax collections and benefits from the citywide savings program, according to a report …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsCity of Newburgh – Budget Review (B6-13-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Long Beach – Budget Review (B7-15-14)
… funds as of June 30, 2012. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14DiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… more to help low-income New Yorkers find housing by making full use of available federal funds for vouchers, according … DiNapoli said. “This audit found that HCR has not made full use of the federal funds that support vouchers and needs … and its management of reserves. HCR failed to take full advantage of the available Housing and Urban Development …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisTown of Cohocton – Town Clerk Cash Shortage (2014M-325)
… taxes. Key Findings The Clerk did not remit interest and penalties collected on the late payment of taxes to the … Supervisor as required. The Clerk failed to record certain tax collections and penalties in the cash receipts journal. … of grand larceny from the Town. Key Recommendations Remit tax collections, including penalties, to the Supervisor on a …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and to examine the … The Town of Dresden is located in Washington County and has approximately 330 year-round residents and approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Oneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Westmoreland Central School District – Financial Condition (2014M-283)
… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 … close projected budget gaps. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Andes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Lyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s … three and a half times the statutory limit. The Board has not adopted a multiyear financial plan to allow it to … multiyear financial plan to establish objectives for the use of excess fund balance and the funding of long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62State Comptroller DiNapoli Statement on New York City Budget
… a more sustainable trajectory. “My office will release a full analysis of the city’s financial plan in the coming …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-new-york-city-budgetHoltsville Fire District – Financial Management (2025M-4)
… to use towards the next year’s budget and the expected real property tax levy. Accurate estimates help ensure that … levy increased by $771,762 from 2019 to 2024, meaning that real property taxes may have been higher than necessary. The … were not clear, reserves may have been overfunded and real property tax levies may have been higher than …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following audits were issued. Delaware-Chenango-Madison-Otsego (DCMO) … Thomas P DiNapoli today announced the following audits were issued …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-audits